Njoroge Karanja & Associates

05/05/2026

SAVE FUEL WITH SUPERTECH FUEL OPTIMIZER

The Hunter Supertech Combustion Optimizer is an ecological, cost-effective device that functions inside the fuel tank of vehicles, ships, boats, generators, and motorcycles with hydrocarbon-driven engines.

It breaks hydrocarbons in fuel, enhancing combustion. The product achieves gas emission reduction by up to 80%, fuel savings by 8 to 13%, smooth, efficient running engines with less noise, longer life to the engine and motor vehicle, and reduced maintenance costs.

The product has been acknowledged through roll-bench laboratory tests and on the road in forty different government entities.

Made in Italy, the product has been approved for use in Kenya and tested and passed by the Kenya Bureau of Standards (KEBS) and SGS. Testimonies from corporate companies from Kenya and around the world that have used the product are attached. The Hunter Supertech Combustion Optimizer can be implemented among all vehicles under control, turning organizations into a carbon safe environment while saving fuel by up to 13%.

By running a more ecological, fuel-efficient fleet, businesses can contribute to reducing their collective carbon footprint, improve their reputation, attract new and retaining customers, and help them save more. This is also supportive of the Kenyan government's efforts to reduce greenhouse gas emissions through climate change early intervention and control measures.

Call - 0705 121 888 for more Details.

05/05/2026

The tax landscape in Kenya as of May 2026 is defined by a strategic shift: the government has moved away from raising tax rates—wary of a repeat of the 2024 protests—and is instead focusing on aggressive digital enforcement and closing loopholes.

Here are the critical changes and rules currently in effect or under proposal:
1. Residential Rental Income Tax (RRI)This is the biggest headline for 2026. The Kenya Revenue Authority (KRA) is ending the "voluntary" nature of rental tax. Mandatory Registration:

Landlords must now register on the Electronic Rental Income Tax System (eRITS). The Threshold: If you earn between Sh288,000 and Sh15 million annually from residential rent, you are subject to a flat tax of 7.5% on gross receipts.

Monthly Filing: Returns and payments must be submitted by the 20th day of the following month. No Deductions: Under this simplified regime, you cannot deduct expenses like repairs or mortgages from your tax bill.

2. The Finance Bill 2026: "Compliance, Not Hikes"Treasury CS John Mbadi has confirmed that the 2026 Bill avoids increasing standard tax rates. Instead, it introduces "compliance-driven" measures:

Mitumba (Second-hand clothes): A new 5% deemed profit tax on imported second-hand clothing, payable at the point of entry. e-TIMS Expansion:

The electronic invoicing system is being pushed to all professional services (lawyers, consultants, etc.) to ensure every transaction is visible to the KRA in real-time.

Multinational Tax: Full implementation of the Domestic Minimum Top-Up Tax, ensuring large multinational corps pay an effective tax rate of at least 15%.

3. Payroll and NSSF AdjustmentsIf you are an employer or a high-earning employee, your "take-home" pay changed earlier this year: NSSF Phase 4: Effective February 2026, the Tier II upper earnings limit was raised to Sh108,000. This increased the mandatory NSSF contributions for those in the higher income brackets.

4. Digital and Specialized Taxes (From Finance Act 2025)Several measures that became law in late 2025 are now in full swing:
Digital Asset Tax (DAT): The rate was halved from 3% to 1.5% to encourage the crypto and digital asset sector.Software Royalties: The definition of "royalty" now includes software distribution, meaning distributors making regular payments for software use are now subject to withholding tax.

Per Diem Increase: On a positive note, the tax-free daily subsistence allowance (per diem) for employees was increased from Sh2,000 to Sh10,000.

The KRA is now using data integration between banks, utility companies (Kenya Power), and the land registry to identify non-compliant landlords and businesses. Automated penalties for late filing (Sh2,000 per month) are now standard on iTax.

05/05/2026

Our limiting beliefs often hinder our access to the wisdom within

17/04/2026

ACCOUNTING & BOOKKEEPING Is Not Optional in Kenya – It Is the Law.
Every business in Kenya is legally required to keep proper accounting records.
Under the 📘 Tax Procedures Act, Section 23(1):
“A person shall keep records… for the purpose of ascertaining the person’s tax liability under a tax law.”
And Section 23(2) clearly states:
“A person required to keep records… shall retain the records for a period of five years…”
For registered companies, the 📒 Companies Act Section 635(1) provides:
“A company shall cause to be kept adequate accounting records.”
Failure to comply can result in penalties and prosecution.
✅ Whether you are a sole proprietor, partnership, or limited company
✅ Whether you made profit or loss
✅ Whether your business is small or large
Proper bookkeeping is a legal obligation, not a choice.
Keep proper records. File your returns. Stay compliant.

01/04/2026

ATTACKS FROM WITHIN

The lion OUTSIDE the church makes noise. You hear him coming. You prepare. You pray. You call the intercessors. You even wake up at 3am just to pray.

But the termite INSIDE the house?
Silent. Smiling. Eating the foundation slowly while everyone is busy admiring the building.

That's the attack from within.

It's the elder who publicly defends the vision but privately poisons new members during "fellowship lunch." It's the prayer warrior who knows everyone's prayer requests and somehow broadcasts it.

Jesus wasn't spared on this. Judas didn't attack Him from outside he was at the Last Supper, dipping bread in the same bowl. The betrayal came with a kiss. Imagine.

Nehemiah faced the same thing. While building the wall, his biggest threats weren't the OUTSIDE enemies, it was Tobiah's friends, inside the camp FEEDING information to the opposition.

Inside attacks don't ANNOUNCE themselves. They arrive carrying Bibles, bringing offering, and asking "How is the family?"

Stay spiritually ALERT. Not paranoid, just awake, because most ATTACKS come from WITHIN.

Psalm 55:12-13 NLT
It is not an enemy who taunts me- I could bear that. It is not my foes who so arrogantly insult me- I could have hidden from them. [13] Instead, it is you-my equal, my companion and close friend.

26/02/2026

ACCOUNTING & BOOKKEEPING Is Not Optional in Kenya – It Is the Law.

Every business in Kenya is legally required to keep proper accounting records.

Under the 📘 Tax Procedures Act, Section 23(1):

“A person shall keep records… for the purpose of ascertaining the person’s tax liability under a tax law.”

And Section 23(2) clearly states:

“A person required to keep records… shall retain the records for a period of five years…”

For registered companies, the 📒 Companies Act Section 635(1) provides:

“A company shall cause to be kept adequate accounting records.”

Failure to comply can result in penalties and prosecution.

✅ Whether you are a sole proprietor, partnership, or limited company
✅ Whether you made profit or loss
✅ Whether your business is small or large

Proper bookkeeping is a legal obligation, not a choice.

Keep proper records. File your returns. Stay compliant.

18/02/2026

Protecting your 2026 Tax Deductions – Important Update on eTIMS

Dear Client,

As we move through 2026, KRA has moved to a real-time validation system. This means that "paper receipts" are no longer enough to lower your tax bill. To protect your business from overpaying tax, we are implementing two key strategies:

1. The "No eTIMS, No Deduction" Rule
KRA now automatically rejects any expense that isn't backed by an eTIMS invoice. If you buy goods or services and the supplier doesn't provide an eTIMS QR code with your PIN, KRA will treat that as "profit" and tax you 30% on it.

Action for you: Please ensure every supplier—from your landlord to your stationer—is eTIMS compliant.

2. Why we use Accrual Accounting
We are recording your expenses the moment you receive the service, even if you haven't paid yet. This "Accrual Method" allows us to:

Identify missing eTIMS invoices early.

Show you your true profit, not just your bank balance.

Ensure we claim every single shilling of tax relief you are entitled to before the year ends.

Our Goal: To ensure that when we file your returns, KRA’s data matches our books perfectly, avoiding unnecessary audits and penalties.

If you have any suppliers who are struggling with eTIMS, please let us know so we can advise on the "Reverse Invoicing" process to save your tax deduction.

18/02/2026